A relatively small number of regulated participants are required to surrender units in the ETS. For example, in the energy sector (covering production of electricity and heat as well as transport), ETS participants are firms that produce or import fossil fuels. The participants pass on the cost of those units to the businesses they sell their fossil fuels to, who then pass the cost on to consumers who use the fuels and actually create the emissions. This price signal encourages us to consume less high-emission products, makes low-emission choices more attractive and drives us to change our behaviour. When the government starts to auction units, the revenue will go to the government and can be returned to the economy in different ways – such as reducing other taxes or issuing rebates; providing transitional support to vulnerable households, businesses or communities; or funding special projects.